Katie Bennett – Trustee

Pay/Search Property Taxes

Our office is committed to providing excellent service for the citizens of Unicoi County. Our staff prides itself on accurate, friendly, and efficient service in a courteous and respectful manner. We hope you are able to find the information you need here and that you can better acquaint yourself with our services. If you need anything at all, please do not hesitate to reach out.

Thank you for the opportunity to serve you!

Office:
P.O. BOX 7
Erwin, TN 37650

Phone: 423-743-3011
Fax: 423-743-3018
Email: kbennett@unicoicountytn.gov

Hours:
Monday – Friday
9:00 am – 5:00 pm

Unicoi Courthouse

The Trustee acts as the general banker for the county, serving three primary functions:

  1. First, the Trustee sends out statements for property taxes, one of the county’s most important revenue sources, and then collects these taxes and issues receipts.
  2. The Trustee receives and disburses county funds, keeping accurate records for each transaction. Revenues are identified by use of a uniform chart of accounts authorized by the Comptroller’s office and administered by the county audit division. Disbursements of county funds are made on official county checks that are issued on the County Trustee’s bank account. The Trustee must maintain a permanent record of every check written by each department. The trustee files monthly and annual financial reports.
  3. A third important function of the County Trustee is managing the cash flow of the county and investing idle cash funds. The primary purpose of investing idle cash funds is to reduce the burden on the taxpayers. Investments must be made according to state law.

Property Taxes
Property tax rates are set in conjunction with the Unicoi County Board of Commissioners and the Assessor of Property. The Assessor evaluates and assigns a value to the property. The assessed value is then multiplied by the tax rate set annually by the Board of Commissioners. The Trustee’s office then receives the tax roll. Notices are mailed out at the beginning of October each year. The payment period for taxes begins on October 1 st and continues through the last day of February of the following year. On March 1 st , County taxes become delinquent and begin to accrue a 1.5% per month interest.

Tennessee law does not require the mailing of tax notices indicating the amount of taxes due. Owners of property are presumed to know that taxes are due without personal notice. Failure to receive a tax bill does not relieve the responsibility of payment, nor is this a reason for interest charges to be dismissed if the tax bill becomes delinquent.

Tennessee Tax Relief information: https://comptroller.tn.gov/office-functions/pa/property-taxes/property-tax-programs/tax-relief.html

Paula Tipton
Paula TiptonChief Deputy Trustee
Kelly Peterson
Kelly PetersonDeputy Trustee